| Full Years of Ownership | Taper Relief | |
|---|---|---|
|
Income Tax (Main Rate) 19% |
Social Charges 17.2% if French/ non EEA resident 7.5% if EEA/ Switzerland resident |
|
| 1 | 0 | 0 |
| 2 | 0 | 0 |
| 3 | 0 | 0 |
| 4 | 0 | 0 |
| 5 | 0 | 0 |
| 6 | 6% | 1.65% |
| 7 | 12% | 3.30% |
| 8 | 18% | 4.95% |
| 9 | 24% | 6.60% |
| 10 | 30% | 8.25% |
| 11 | 36% | 9.90% |
| 12 | 42% | 11.55% |
| 13 | 48% | 13.20% |
| 14 | 54% | 14.85% |
| 15 | 60% | 16.50% |
| 16 | 66% | 18.15% |
| 17 | 72% | 19.80% |
| 18 | 78% | 21.45% |
| 19 | 84% | 23.10% |
| 20 | 90% | 24.75% |
| 21 | 96% | 26.40% |
| 22 | 100% | 28.00% |
| 23 | 37.00% | |
| 24 | 46.00% | |
| 25 | 55.00% | |
| 26 | 64.00% | |
| 27 | 73.00% | |
| 28 | 82.00% | |
| 29 | 91.00% | |
| 30 | 100.00% | |
This publication has been carefully prepared, but it has been written in general terms and should be seen as containing broad statements only. It cannot be relied upon to cover specific situations without obtaining professional advice.
BDO is the brand name of the BDO network and for each of the BDO member firms.
© 2022 BDO Limited. All rights reserved.
